Key Benefits:
Obtained the verification of the curriculum by the Council of Universities, prior to the approval of the National Agency for the Evaluation of Quality and Accreditation, as well as the authorization of the Autonomous Community of the Canary Islands, and established the official character of the Title by Agreement of the Council of Ministers of 17 January 2014 (published in the BOE of 7 February),
This Rectorate, in accordance with the provisions of Article 35 of the Organic Law 6/2001 of Universities, in the wording given by the Organic Law 4/2007, has resolved to publish the plan of studies leading to the obtaining of the University Master's degree in Accounting, Audit and Business Taxation from the University of Las Palmas de Gran Canaria.
Las Palmas de Gran Canaria, March 19, 2015. -Rector, José Regidor García.
ANNEX I
Title-Driving Studies Plan: University Master in Accounting, Audit and Business Taxation
Date of verification: December 11, 2013.
Date Agreement Council of Ministers: January 17, 2014.
BOE Publish Date: February 7, 2014.
1. Branch of Knowledge: Social and Legal Sciences.
2. Academic and research character.
3. Distribution of the curriculum in European Credit Transfer and Accumulation System (ECTS), by type of subject and specialty:
|
| |
| Optives | 12 |
| 9 | |
|
End of Master Speciality in Address Financial and Banking | 6 |
|
Credits | 60 |
|
| 33 |
| Optives | 21 |
|
End Master in Research | 6 |
| Credits |
60 |
4. Content of the curriculum:
| Semester | Specialties |
Character | Character | |||
|---|---|---|---|---|---|---|
| 1 |
First. | Common. |
Required. |
6 | ||
| 6 | ||||||
| 6 | ||||||
| 1 | First. | Sectoral accounting and international financial reporting rules. |
| |||
| 6 1 | First. | Audit of Accounts I. | Required. | 1 | ||
| . | Business and Accounting combinations insolvency. | Required. | 1 | |||
| First. | Business Assessment. |
Required. | 6 | |||
| 1 | First. | English for accounting & finance. |
3 | |||
| 1 | First. | 3 | 3 | |||
| 1 |
3 |
3 |
First. | Audit. | Audit of Accounts II. | Optional. | 6 |
| 1 | Second. | Audit of Accounts III. | Optional. | 1 | ||
|
1 | ||||||
| Enterprise practices with audit guidance. | Optional. | 9 | ||||
| 1 | First/second. | Job-oriented Master End Job. |
| |||
| 6 1 | First. | Fiscal and Financial Advice. | Fiscal Planning Business. | Optional. | 3 | |
| 1 | Top Financial Math. |
3 | ||||
| 1 | Second. |
| ||||
| First/Second. | End Job Master with career guidance. | Required. | 6 | |||
| 1 | Second. | Business practices with guidance in fiscal and financial advice. | Optional. | |||
| 1 | Research in Accounting and Finance. | New trends in accounting and finance research. | Optional. | 6 | ||
|
1 | Second. |
Advanced statistics techniques. |
6 | |||
| 1 | Second. |
Optional. |
3 | |||
| 3 | ||||||
| 3 | ||||||
| 1 | First/second. |
Required. |
6 | |||
| 6 | ||||||
| 6 | ||||||
| 1 | Second. | Research initiation period. | Optional. |
6 |
5. Comments:
1) Detailed information is found on the BOULPGC and on the university's website: http://www.ulpgc.es/, on the Student-Masters link.
2) As a requirement for access, the student must credit the equivalent of the B1 level in the English language of the Common European Framework of Reference for Languages.
3) Qualifications with access preference to the Master are in this order:
a) Bachelor's Degree or Degree in Business Administration and Management.
b) Bachelor or Degree in Economics and Degree in Tourism.
c) Bachelor's degree in Law and Industrial Engineering (preferably with the specialty of Organization). In these cases, the student is required to accredit prior university knowledge in Financial and Cost Accounting. In the event that the student does not have the knowledge, he/she must carry out the following training supplements for the degree of administration and business management of the ULPGC:
| Semester | Allocate | Character | |||
|---|---|---|---|---|---|
| 1 | First. | Introduction to Accounting. | Required. | 1 | |
| . | Financial Accounting. |
Required. | 6 | ||
| 1 | Second. | Management Accounting. | Required. | 6 |
